The UN model convention and its relevance for the global tax treaty network /

The UN model convention and its relevance for the global tax treaty network /

As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretat...

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Bibliographic Details
Corporate Author: Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien
Other Authors: Lang, Michael, 1965- (Editor), Pistone, Pasquale (Editor), Rust, Alexander (Editor), Schuch, Josef (Editor), Staringer, Claus (Editor)
Format: Electronic Conference Proceeding eBook
Language:English
Published: Amsterdam, The Netherlands : IBFD Publications, [2017]
Series:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 7.
Subjects:
Organisation for Economic Co-operation and Development. > Committee on Fiscal Affairs. > Model tax convention on income and on capital > Congresses.
United Nations model double taxation convention between developed and developing countries > Congresses.
Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs)
Double taxation > Congresses.
Double taxation > Treaties > Congresses.
Conference papers and proceedings
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